本书由美籍韩裔会计学家乔伊教授领衔主编,是国际会计/比较会计领域享誉全球的经典教科书之一。我国资源会计学家、厦门大学常勋教授不仅对本书盛赞有加,而且还多次撰文大力推介。本书题材丰富、资料翔实,尤其关注国际会计比较与协以及国际管理会计和税务筹划等方面内容。此外,领衔作者所具有的东方式的思维风格,也使得本书较其他同类书而言,更适合中国读者的口味。由于本书结构清晰,层次分明,在实际教学过程中完全可以根据课程目的、授课对象、课时等因素来灵活地加以选择。

Preface
CHAPTER 1 Introduction
Historical Perspective
Contemporary Perspective
Growth and Spread of Multinational Operations
Global Competition
Finacial Innovation
Internationlization of Capital Markets
European Equity Markets-A Closer Look
Where Are We?
Learning Objectives
Appendix
Selected References
Discussion Questions
Exercises
Case 1-1 E-centives,Inc.-Raising Capital in Switzerland
CHAPTER 2 Development and Classification
Development
Classification
……
CHAPTER 3 Comparative Accounting I
CHAPTER 4 Comparative Accounting II
CHAPTER 5 Reporting and Disclosure
CHAPTER 6 Foreign Currency Translation
CHAPTER 7 Finacial Reporting and Changing Prices
CHAPTER 8 International Accounting Harmonization
CHAPTER 9 International Financial Statement Analysis
CHAPTER 10 Managerial Planning and Control
CHAPTER 11 International Taxation and Transfer Pricing